Malaysia legislation
Section 91
Section 91
(a)
to a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding two years or to both; and
(b)
to a penalty of two times the amount of the tax.
Goods and Services Tax 105
(2)
In any prosecution under subsection (1), any evasion of tax shall be deemed to be with the knowledge of the accused unless the contrary be proved by the accused.
(3)
Any person other than a registered person who issues an invoice or a receipt showing an amount as being tax or as being attributable to tax commits an offence and shall, on conviction, be liable—
(a)
to a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding three years or to both; and
(b)
to a penalty of two times the amount of tax so shown.
Penalty for obstructing, etc., officer of goods and services tax